Premier Sales Promotion Pvt. Ltd ., In re
Date: July 30, 2021
Subject Matter
Supply of Vouchers is taxable as 'goods' and the time of supply would be governed by Section 12(5)
Summary
i. Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the applicant? Answer: The supply of Vouchers are taxable as goods and the time of supply i…
M/s Premier Sales Promotions Private Limited, (called as the ‘applicant’ hereafter), Flat No. 10/4, Mithra Tower, 4th Floor, Kasturba Road, Bangalore-560 001, having GSTIN 29AAECP5056A1ZL, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM…